New York Tax Power of Attorney (Form POA-1)
The New York Tax Power of Attorney (Form POA-1) is a document administered by both the New York State Department of Taxation and Finance and New York City Department of Finance that permits a taxpayer to bestow authority to one or more individuals so that they can lawfully appear on their behalf as their “Representative” before either of the aforementioned departments. A taxpayer wishing to file this form should note that the Representative they select must be an individual (and not a firm). Once the form has been processed, the Representative may begin to carry out any tax-related acts the taxpayer has provided for in the form.
State Laws & Signing Requirements
Signing Requirements – In order for the form to be processed, the New York State Department of Taxation and Finance requires the taxpayer to sign and date the form. If the taxpayer’s spouse has been noted in the form, they must also sign and date the form.